TaxWrenKey takeaways
- You can put up to $24,500 of your own pay into a 401(k) in 2026, $1,000 more than in 2025. The limit covers traditional and Roth contributions together.
- From age 50 the limit is $32,500 with the catch-up; in the years you turn 60, 61, 62 or 63 it is $35,750.
- Employer contributions don't count toward your limit. Traditional contributions skip income tax now but still pay Social Security and Medicare.
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In 2026 you can contribute up to $24,500 of your pay to a 401(k), up from $23,500 in 2025. Savers who are 50 or older can add another $8,000 as a catch-up contribution, for $32,500, and in the years you turn 60, 61, 62 or 63 the catch-up is $11,250, for $35,750. Employer contributions don't count toward these amounts.
2026 401(k) limits at a glance
| Limit | 2026 | 2025 |
|---|---|---|
| Employee contributions (under 50) | $24,500 | $23,500 |
| Catch-up, age 50 or older | $8,000 | $7,500 |
| Catch-up, the years you turn 60 to 63 | $11,250 | $11,250 |
| Total at 50 or older | $32,500 | $31,000 |
| Total at 60 to 63 | $35,750 | $34,750 |
Source: IRS cost-of-living adjustments for retirement plans. The same limit applies to 403(b) plans, the federal Thrift Savings Plan and governmental 457(b) plans.
Who the limit applies to
- It is per person, not per plan. All your elective deferrals in the year are added together, so two jobs with two 401(k) plans share one limit.
- Traditional and Roth share it. A Roth 401(k) contribution is an elective deferral made after tax, so a mix of both still can't pass $24,500.
- The employer's part is separate. An employer match or profit-sharing contribution counts toward a different, higher limit on total contributions to your account, not toward yours.
- Age is what you reach by December 31. The 60-to-63 catch-up applies in the years you turn 60, 61, 62 or 63; from the year you turn 64 the regular $8,000 catch-up applies again.
SIMPLE IRA plans have their own, lower limits: $17,000 in 2026, plus $4,000 at 50 or older and $5,250 at 60 to 63. IRAs are separate too: you can put up to $7,500 into an IRA ($8,600 at 50 or older) on top of a 401(k).
What maxing out costs your paycheck
Traditional contributions come out of your pay before income tax, so they shrink take-home pay by less than you put in. Social Security and Medicare are still taken on them. Contributing the full $24,500, single filer in Texas, paid every two weeks, 2026:
| Salary | Share of pay | Income tax saved | Less per paycheck, traditional | Less per paycheck, Roth |
|---|---|---|---|---|
| $80,000 | 30.6% | $4,290 | $777 | $942 |
| $120,000 | 20.4% | $5,390 | $735 | $942 |
| $200,000 | 12.3% | $5,880 | $716 | $942 |
Federal income tax only (Texas has none); from the TaxWren take-home pay engine.
If your state has an income tax and also leaves traditional contributions out of taxable wages, the saving is larger. Try your own salary, state and match in the 401(k) calculator, or see the effect on your whole paycheck in the take-home pay calculator.
Traditional or Roth?
The limit is the same either way, so the choice is about when you pay tax. Traditional contributions lower your taxable income now and are taxed when you withdraw them. Roth contributions are taxed now; withdrawals of contributions and earnings are tax-free if the account is at least five years old and you are 59½ or older, disabled or deceased. A raise that lifts you into a higher tax bracket makes the traditional deduction worth more; the pay raise calculator shows how much of a raise reaches your paycheck.
Sources
- IRS: IRS Notice 2025-67 (2026 retirement plan and IRA limits) (official)
- IRS: 401(k) and profit-sharing plan contribution limits (official)
- IRS: Topic no. 424, 401(k) plans (official)
Figures come from the data files behind our calculators and update with them. See our methodology and editorial policy. This article is general information, not tax advice.
Frequently asked questions
What is the max 401(k) contribution for 2026?
$24,500 of your own contributions if you are under 50, $32,500 at 50 or older and $35,750 in the years you turn 60 to 63. Employer contributions come on top, under a separate overall limit.
Does the limit include my employer match?
No. The elective deferral limit counts only what you contribute from your pay. Employer matching and profit-sharing contributions fall under a separate, higher limit on total contributions to your account.
Is the 401(k) limit per plan or per person?
Per person. If you work two jobs with two 401(k) plans, or a 401(k) and a 403(b), all your elective deferrals are added together and the total can't exceed $24,500 (plus any catch-up).
Do Roth 401(k) contributions have a separate limit?
No. Roth contributions are elective deferrals made after tax, so traditional and Roth together share the $24,500 limit. You can split them any way your plan allows.
What percent of my salary should I contribute to max out?
Divide the limit by your salary. On $80,000 that is 30.6%; on $120,000, 20.4%; on $200,000, 12.3%. If you hit the limit early in the year, check whether your plan still pays the full employer match.
Run your own numbers
- 401(k) calculator
401(k) contribution within the IRS limit, what it costs per paycheck after tax (traditional or Roth), the income tax saved, the employer match and a projected balance at retirement.
- Take-home pay calculator
Gross to net salary after federal, FICA, state and local taxes.
- Pay raise calculator
How much of a raise reaches your paycheck after federal income tax, Social Security, Medicare and state tax: new salary, raise percentage, extra take-home pay per year and per paycheck.